Feasibility of introducing a publicity tax in the Russian Federation
Автор: Belous A.V., Borodaenko N.V.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Юридические науки
Статья в выпуске: 6-2 (57), 2021 года.
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The authors consider the question of the expediency of introducing a tax on childlessness in the Russian Federation. The historical aspect of the introduction of a tax on childlessness in the Soviet Union is explored, the factors that influenced its adoption are analyzed. The practice of introducing a tax on childlessness in foreign countries is also analyzed. The conclusion about the inexpediency of introducing a tax on childlessness in the Russian Federation at the present stage of society development is substantiated.
Tax, tax system, childlessness tax
Короткий адрес: https://sciup.org/170189085
IDR: 170189085 | DOI: 10.24412/2500-1000-2021-6-2-125-127